Affiliation:
1. ISCA-UA and GOVCOPP, University of Aveiro, Portugal
2. ISCA-UA, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF), Polytechnic Institute of Cávado and Ave, Portugal
Abstract
This bibliometric review analyzes the current literature on fraud and corporate governance, seeking to identify significant patterns and trends in the field besides relevant articles, authors, and journals. The study uses articles and conference papers from the Scopus database and provides insights into the importance of corporate governance in preventing fraudulent activity. The findings indicate a growing interest on the subject after 2002, the USA being a significant contributor to research in this field, and the (old) fraud triangle theory being widely used, because a lack of success in developing (new) fraud detection theories. China and India are worth some attention for the future and forensic accounting remains a trend, but the use of blockchain is emerging. The study highlights the need to investigate other databases beyond SCOPUS and refine analyses to compare results with the current study. Limitations include the use of only one database and the need to associate similar keywords. The study's justification lies in its contribution to existing knowledge in the subject field.